Case Law Details
Madhu Silica Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
Introduction – A recent CESTAT Ahmedabad decision has highlighted the importance of following proper procedures in the classification of imported goods. In the case of Madhu Silica Pvt Ltd Vs C.C.-Ahmedabad, CESTAT has ordered a fresh adjudication to correctly classify the imported Malvern Master Sizer. This article will delve into the details of the case and discuss its potential implications.
Background of the Case
Madhu Silica Pvt Ltd imported a Malvern Master Sizer and sought to classify it under Tariff Heading 90275090, related to instruments for physical and chemical analysis. The department initially wanted to change this to Heading No 90318000, which covers other instruments and appliances. When the matter went to the Commissioner (Appeals), a third heading was introduced—90314900—under which the product was finally classified, without additional inquiry or opportunity for the appellants to respond.
Legal Aspects
Please become a Premium member. If you are already a Premium member, login here to access the full content.
